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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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A. Rostami

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Review Open access Sep 2026

Future Drivers of Electronic Auditing Under Electronic Governance: A Delphi Study from Iraq

This study identifies and prioritizes the key drivers influencing electronic auditing (e-auditing) development in Iraq over the next decade and offers a unique conceptual framework that integrates e-governance maturity with auditing evolution.

Ahmed A. Dakheel, Alireza Rahrovi Dastjerdi, Amin Rostami · 0 citations

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